I don't know the real penalty for using id values liberally, except for the annoyance of IE, Safari, and Chrome that push id values to properties window. Good JavaScript code should be able to handle this, however.
Note that:
- The id values must be completely unique in the document (page). You cannot use the same id value for multiple elements.
- Searching by "id" is much faster than searching by other means.
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edit — ( 2013 ) Firefox window "id" .: (